Statutory guidance

HMRC Code of Practice for the right to information in criminal proceedings

This code of practice refers to HM Revenue and Customs (HMRC) criminal justice working practices for suspects in Scotland only.

• From: HM Revenue & Customs
• Published: 11 February 2016
• Last updated: 31 December 2020
  Show all updates

  1. 31 December 2020

     This page has been updated because the Brexit transition period has ended.

  2. 11 February 2016

     First published.

Documents

HMRC Code of Practice for the right to information in criminal proceedings

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This code of practice refers to HMRC criminal justice working practices for suspects in Scotland only, covering the right to information in criminal proceedings. All HMRC officers undertaking criminal justice actions in Scotland must comply with this code of practice.